Torrance Municipal Code Art. 11 Claim for Refund

228.11.1 CREDIT FOR OVERPAYMENT.

If the Director determines that any amount not required to be paid under this Chapter has been paid more than once or has been erroneously or illegally collected or computed, the excess amount collected or paid shall be credited on any amounts then due and payable from the person under this Chapter, and the balance shall be refunded to the person, or his successors, administrators, executors, or assigns.

228.11.2 FILING PERIOD.

No refund shall be allowed or approved after three (3) years from the 20th day after the close of the quarterly period for which the overpayment was made, or, with respect to a determination made under Articles 5 and 6 of this Chapter, after six (6) months from the date the determination becomes final, or after six (6) months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the Director within such period. No credit shall be approved or allowed after the expiration of such period unless a claim for credit is filed with the board within such period.

228.11.3 GROUNDS OF CLAIM.

Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.

228.11.4 WAIVER OF CLAIM.

Failure to file a claim within the time prescribed in this Article constitutes a waiver of all demands against the City on account of the overpayment.

228.11.5 NOTICE OF DISALLOWANCE.

Within thirty (30) days after disallowing any claim in whole or in part, the Director shall serve written notice of his action on the claimant in the manner prescribed for the service of a deficiency determination.

228.11.6 INTEREST ON OVERPAYMENT.

Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the rate of one-half (1/2) of one (1) percent per month from the 20th day of the calendar month following the quarterly period for which the overpayment was made, but no refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.

The interest shall be paid:

a) In the case of a refund, to the 20th day of the calendar month following the date upon which the claimant is notified by the Director that a claim may be filed.

b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.

228.11.7 DISALLOWANCE OF INTEREST.

If the Director determines that any overpayment has been made intentionally or by reason of carelessness, he shall not allow any interest thereon.